https://www.taxtmi.com/caselaws?id=209092 The Appellate Tribunal CESTAT, Bangalore, dismissed the Revenue's appeal due to a 336-day delay in filing. The Tribunal found the Revenue's explanation unsatisfactory, noting that the Chief Commissioner's directive was incorrect as the power of review and appeal rested with the Committee of Chief Commissioners. The Tribunal emphasized the importance of adhering to procedural timelines and the correct authority for review and appeal processes, highlighting the necessity of providing clear and valid reasons when seeking condonation of delay in legal proceedings. en-us Thu, 17 Mar 2011 00:00:00 +0530 Fri, 22 May 2015 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209092 The Appellate Tribunal CESTAT, Bangalore, dismissed the Revenue's appeal due to a 336-day delay in filing. The Tribunal found the Revenue's explanation unsatisfactory, noting that the Chief Commissioner's directive was incorrect as the power of review and appeal rested with the Committee of Chief Commissioners. The Tribunal emphasized the importance of adhering to procedural timelines and the correct authority for review and appeal processes, highlighting the necessity of providing clear and valid reasons when seeking condonation of delay in legal proceedings. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209092